2013 (9) TMI 1163

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..... per : D.N. Panda, Member (J)]. - Revenue has come in appeal submitting that the nature of activity carried out by the respondent is videotape production service. But learned Commissioner has held otherwise. Therefore this appeal seeks interference to set aside his order. 2. Learned advocate for respondent says that respondent s activity is not at all videotape production service which is conf .....

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..... nd data (iii) arrange news readers and anchors for current affairs programmes. The activity undertaken at NTPL is (i) reporters gather news (ii) handover the tapes to technicians in the 2 MB stations (iii) technicians copy the visuals in the Hard Disk of computer (iv) reporter preview and remove the unwanted portion (v) the technician sends the rough edited visuals to their headquarters at RFC th .....

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..... e signals to the satellite for broadcasting. 4. He has also analyzed the facts and statutory definition of videotape production service defined by Section 65(120) of the Finance Act, 1994. He has very correctly conceived the issue that was to be decided and has depicted it in para 9 of his order. He categorically says that the sole issue that entered into his consideration was whether service .....

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